Basic concepts, Agricultural income and its Assessment, Basis of charge, Exempted income.
Heads of Income : Income from salaries: calculation of gross and net salary, income from House
Income from Business and profession, Capital gains, Other sources,
Set off of losses, Set off and carry forward of losses, Aggregation of income,
Deductions to be made in computing the total income,
Assessment of individuals
Income tax authorities, procedure of assessment, (practical aspect of filing of return to be stressed),
collection of tax.